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of <h1>Finance Bill 2013: Clause 107 Introduces 0.01% Tax on Commodity Derivatives, Excluding Agricultural, in Recognized Associations</h1> Clause 107 of the Finance Bill, 2013, mandates a commodities transaction tax on the sale of commodity derivatives, excluding agricultural commodities, traded in recognized associations. The tax is set at a rate of 0.01 percent of the transaction value and is payable by the seller. This provision applies from the commencement date of the specified chapter within the bill.
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